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2013 (10) TMI 624 - CESTAT CHENNAIWaiver of Pre-deposit - Mis-declaration of Goods - export of Goat Shoe Suede Upper Leather - finished leather or not - Held that:- The applicant did not ask for any re-test - Further that applicant waived the right for receiving written show cause notice though they expressed surprise at the test report - After foregoing his right for asking for retest at that time and even right for show cause notice, they cannot be asking for retest in appellate stages in order to prolong this old matter - The right for retest should have been exercised as soon as the test rest results were known to the applicant - After accepting the test reports and agreeing for adjudication without show cause notice, there was no reason to encourage such request for retest at the first appeal stage or second appeal stage - Considering facts and circumstances of the case we order the applicant to make a deposit - pre-deposit of balance dues arising from the impugned order is waived and its collection is stayed during pendency of appeal - Partial stay granted.
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